1.audit 审计 p$OkWSi~
2.attestation 鉴证 2 K&5Kt/
3.credibility 可信赖程度 L]| [AyNu
4.audit of financial statements 财务报表审计 ()I';o
5.agreed-upon procedures 执行商定程序 >YW_}kd
6.high levels of assurance 高水平保证 &^!vi2$5}
7.compilation 编制 nq"U`z@R
8.reliability 可靠性 982n G-"
9.relevance 相关性 ;`MKi5g
10.professional skepticism 职业谨慎 xxC2F:Q?U
11.objectivity 客观性 Xeo2 < @[
12. professional competence 专业胜任能力 {
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13.Senior/CPA-in-charge 项目经理 l^*'W(%
14.audit engagement letter 业务约定书 zw,=mpf3_
15.recurring audit 连续审计 mU3 @|a/@0
16.the client 委托人 gu~F(Fb'
17.change CPA 更换注册会计师 8KrqJN0 \
18.the existing CPA 现任注册会计师 }Kc03Ue`%e
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 tE]0
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21.issue the audit report 出具审计报告 0qU Bt9rA
22.expert 专家 +Tug.[A
23.the board of directors 董事会 2PrUI;J$
24.knowledge of the entity‘ s business 了解被审计单位情况 +)eI8o0#
25.assess material misstatement risks评估重大错报风险 [b<AQFh<c
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 $8"G9r
27.a general knowledge of —— 初步了解―――的情况 :_y}8am;H~
28.a more knowledge of—— 进一步了解的情况 -*I Dzm
29.the prior year‘s working papers 以前年度工作底稿 5D#M hgun
30.minutes of meeting 会议纪要 7 P$>T
31.business risks 经营风险 3Bk_4n
32.appropriateness 适当性 ya^zlj\`0e
33.accounting estimate 会计估计 2!+saf^-,
34.management representations 管理层声明 `"* ]C
35.going concern assumption 持续经营假设 "}(g3Iy
36.audit plan 审计计划 Anu`F%OzB
37.significant audit areas 重点审计领域 FnFJw;:,{
38.error 错误 |6d0,muN
39.fraud舞弊 ,J3s1 ]~^
40.modified or additional procedures 修改或追加审计程序 !jeo
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41.misappropriation of assets 侵占资产 /) Pf ]
42.transactions without substance 虚假交易 nr t3wqJ
43.unusual pressures 异常压力 wgb
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44.the suspected noncompliance 涉嫌存在违法行为 ^t'mfG|DV
45.materialiy 重要性 O4mS r{HCp
46.exceed the materiality level 超过重要性水平 YA vO V-L
47.approach the materiality level 接近重要性水平 ^+m6lsuA
48.an acceptably low level 可接受水平 xy$agt>j>
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 -N3fhW#)
50.misstatements or omissions 错报或漏报 &2EimP
51.aggregate 总计 T3W? -,
52.subsequent events 期后事项 I#m0 n%-[
53.adjust the financial statements 调整财务报表 uGxh}'
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54.perform additional audit procedures 实施追加的审计程序 u\9 t+wi}<
55.audit risk 审计风险 )Zcw G(o0
56.detection risk 检查风险 tXgsWG?v[H
57.inappropriate audit opinion 不适当的审计意见 n7r )wy
58.material misstatement 重大的错报 0A}'@N@G)
59.tolerable misstatement 可容忍错报 &u@<0 1=
60.the acceptable level of detection risk 可接受的检查风险
